Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-invoice schema (FORM GST INV-1 v1.1) mandated for GST reporting; IRP-generated IRN required from 30 July 2020.
Substitutes FORM GST INV-01 by prescribing an e-invoice schema (Version 1.1) effective 30 July 2020, detailing field-level technical specifications, cardinality rules, mandatory/optional fields, and structured sections-header, supplier, recipient, item-level details, document totals, supporting documents and e-way bill details-with IRP-generated Invoice Reference Number (IRN) required for e-invoice validity.
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